The Resource Despite guidance, questions remain under new German thin cap rules

Despite guidance, questions remain under new German thin cap rules

Label
Despite guidance, questions remain under new German thin cap rules
Title
Despite guidance, questions remain under new German thin cap rules
Creator
Subject
Summary
Discusses the new German thin capitalization rules in Sec. 8a of the Corporation Tax Act and underlines the fact that issues surrounding interest payments by German subsidiaries to foreign affiliates remain unresolved. The authors indicate that several official interpretations are highly likely to be challenged in court
Citation source
In: Journal of international taxation. - New York. - Vol. 6 (1995),
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  • Endres, D
  • Freiling, C
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
thin capitalization
Label
Despite guidance, questions remain under new German thin cap rules
Instantiates
Publication
Label
Despite guidance, questions remain under new German thin cap rules
Publication

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